Massachusetts (MA) – 2016

Massachusetts

Minimum WageMassachusettsFederal
Minimum Wage$11.00$7.25
Minimum Cash Wage (Tipped Employee)$3.75$2.13
Maximum Tip Credit$7.25$5.12
Youth Minimum Wage$11.00$4.25
State Income TaxMassachusettsFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rates: Flat rate withholding method (Unchanged from 2016)5.1%
Supplemental Wage / Bonus Rates: Pay over $1 Million (Unchanged from 2016)5.1%
Unemployment InsuranceMassachusettsFederal
Maximum 2017 Taxable Earnings$15,000 (Unchanged from 2016)
Employee 2017 DeductionNone
Employer 2017 Tax Rates0.73 – 11.13% (Plus 0.81% solvency assessment and 0.056% workforce training fund surcharge)
Standard 2017 New Employer Rate1.87% (Plus 0.81% solvency assessment and 0.056% workforce training fund surcharge)
Employer Medical Assistance Contribution0.12 – 0.34% (0.12% third year of liability; 0.24% fourth year of liability; and 0.34% fifth year or later of liability)
Workforce Training Fund 2017 Rate0.056%
Voluntary Contribution PermittedYes

Federal (FED) – 2016

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
FICA (MEDICARE)Federal
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.9%
Employee / Employer Tax Rate (Unchanged from 2016)1.45%
Maximum Taxable EarningsNo Limit
FICA (SOCIAL SECURITY)Federal
Employee / Employer Tax Rate (Unchanged from 2016)6.2%
Maximum Taxable Earnings (Increased from $118,500 in 2016)$127,200
FUTA (EMPLOYER-PAID)Federal
Normal Net Tax0.6%
Maximum Credit5.4%
Percent of Taxable Wages6.0%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2016)$1,000
Family Contribution Limit (Employee / Employer) (Unchanged from 2016)$6,750
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,350 in 2016)$3,400
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2016)39.6%
Flat rate withholding method (Unchanged from 2016)25%

Massachusetts State Resources

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